Fresh Crystal Water, a new start-up non-alcoholic beverage (NAB) company, aims to produce bottled mineral water for the consumer of every group. The company located in the Washington DC, Maryland, and Virginia areas. US consumers shifting their preference from soft drinks to plain water and juice and caffeine-free, alcohol-free drinks. One of the major reasons for the change in the health of the U.S. population and its obesity rate. Over the last three decades, obesity increased two times for the youths of 9 to 14 years, and the obesity for the mature person has increased exorbitantly high

Please write a Statement of Cash Flows rationale for the above mentioned.